Wednesday, November 27, 2019

Medicare and Medical Nutrition Therapy Essay Example

Medicare and Medical Nutrition Therapy Paper Medicare is a national social insurance program which was developed and managed by the United States in order to address the growing needs of the elderly Americans and other people who meet the requirements set by the government in order to qualify for the program. Medicare is offered to citizens of the United States who are 65 years and older and to other people with special disabilities. The Medicare program has been the biggest health insurance, single- payer, health care system in the United States. The Medicare program is enacted as a part of the Social Security Act Amendment in 1965 and was later on put into effect in 1966. The Social Security Act was enacted by the Congress and was later on signed by President Johnson. During the ceremony, President Johnson granted President Truman the privilege of being the first Medicare member and gave him the first ever Medicare card. By the end of 1966, Medicare has given aid and helped approximately 3. 9 million citizens and by 2003, studies show that Medicare has shed light to about 41 million citizens and it is precisely because of this that medicare plays a significant role in maintaining the quality of health care system in the country (Medicare, 2009). We will write a custom essay sample on Medicare and Medical Nutrition Therapy specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Medicare and Medical Nutrition Therapy specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Medicare and Medical Nutrition Therapy specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The Medicare was originally under the supervision and control of the Social Security Administration but it was transferred to the Health Care Financing Administration (HCFA) in 1977. Little by little, the Medicare program was being expanded to include and allow treatment to persons with kidney problems and people below 65 years of age that have certain types of disabilities. Medicare is part of a special program similar to that of the Social Security program of the government therefore it is not based on the monetary need of a person. It is a federal program which is financed by the Federal Insurance Contributions Act (FICA) and because of this, the rules as to who would qualify as a member stays the same regardless of the place of treatment as long as it is in the United States (Medicare, 2009). The Medicare withholding tax rate is 2. 9% for both the employer and employee. Another 1. 45% of the employees’ wages and the pay matching the amount for the Medicare tax will also be withheld. The good thing about Medicare is that there is no wage base requirement for the tax so all employers and employees may continue paying the Medicare tax regardless of the amount of income (Berlin, 2009). The United States gives subsidy for citizens or residents for five years and over who are above sixty-five years of age, citizens who are physically disabled and has collected his Social Security earnings for at least two years, citizens who are candidates for kidney dialysis or transplant and individuals who have the Amyotrophic Lateral Sclerosis (ALS-Lou Gehrig’s disease). The very purpose why Medicare was enacted was to make a difference in the lives of people who have health problems and to support people who do not have the financial capacity to afford treatments (Medicare, n. d. ). Due to its continuing growing numbers, certain changes in the benefits received by the members have to be made. Now, Medicare has two different types of packages for the members. Part A of the Medicare Program covers the hospital insurance and part B covers the supplementary medical insurance. Part A, the hospital insurance, encompasses all the problems experienced in hospital services. The package allows up to a hundred-day care including hospital services in a facility filled of skilled nurses following a hospital stay. If the person is not qualified for the coverage they can still join provided they pay the monthly fee. Part B of the Medicare service is optional and it involves non-hospital services of Medicare; this is called the Supplementary Medical insurance. It covers the follow-up checkup of physicians, hospital care, laboratory services and other hospital services. Medicare also has programs for home health care services. These are some of the recent changes that Medicare implemented over the years. When Medicare first began, the services were purely inpatient hospital care which covers about two-thirds of the total program but as of today, part B of the Medicare program has greatly stretched its horizon thereby representing a little over forty percent of the budget which was about the same amount as that of the inpatient care. Medicare also puts significance in the post-acute care and home cares services for the patients which are handled by a skilled nursing facility. Enrollment in part B of the Medicare program is voluntary but there is a charge for those who choose to join. Signing up for part B is encouraged because the premium charged is only twenty five percent of the total cost of the benefit. The monthly fee for this type of program was $93. 50 in 2007 and it is more likely to rise in the future. Aside from the premium, the Medicare members are required to pay extra charges as a part of the cost- sharing expense. A kind of supplemental insurance called the â€Å"Medicap† is fast-rising. It is recommended by the employers as a component of the retirement package and it may also be bought separately by the beneficiaries. A law was passed in the late 1980’s establishing a Qualified Medicare Beneficiary Program in order to utilize Medicaid to block up the gaps. Several programs such as the Specified Low Income Medicare Beneficiary Program were established primarily to help fill-up the Medicare’s cost sharing for members with small income who are not eligible for a full Medicaid benefit (Moon, 2002). Recent developments enable the government to modify their Medicare services again including a part C of the program. Part C enables the beneficiaries to join in a private health care arrangement and obtain from an exclusive provider all the Medicare services which include both parts A and B. This type of service offered is offered with different payment options which are most suitable for the beneficiary. Medicare is continuously expanding in order to further meet and exceed the expectations of the member for the furtherance of excellence in the quality of health care. In 2006, Part D of the Medicare program is added as a voluntary insurance plan. Beneficiaries of Part D will be charged a certain amount per month in exchange for prescription medicine treatment. The additional cost per month varies depending on the type of coverage chosen. Beneficiaries are encouraged to join this program because while it is voluntary, beneficiaries, especially senior citizens, are in a continuous need for health care assistance. The price of part D increases every year for those who do not immediately sign up for this program. Medicare is specifically designed to provide medical care and not long-term care (LTC) therefore; the Medicare’s treatment is restricted for long term care. Medicare will pay the expenses for LTC as long as the following requirements are met: the seventy-two hour rule, medical necessity and the availability of the place where care can be implemented. The seventy two hour rule provides that a person must be admitted to a hospital facility for at least three full days and nights; the condition must be of such medical necessity that care must be administered in a hospital (Investopedia staff, 2009). As of 2009, the Medicare premiums and coinsurance rates have been updated. The premium for Part A Medicare is now $244 a month for people who have 30-39 quarters of Medicare-covered work. People who are not qualified for a premium-free hospital and have less than 30 quarters of their Medicare covered by their employer, the premium is $443 every month. Part B costs $ 135 every year (Medicare, 2009). Medicare Improvements for Patients and Providers Act of 2008 The Medicare Improvements for Patients and Providers Act of 2008 (MIPPA) was enacted on July 15, 2008 when the former President Bush’s veto was overridden by the Congress. This law made some changes to the Medicare program (Medicare Improvements for Patients and Providers Act, 2008). This newly enacted law made certain changes to the physician pay. In the middle of 2008, the Medicare Physician Fee (MPFS) has a reduced rate of -10. 6 percent or a grant of 1. 1% which has been retroactively substituted with the fee schedule rates which had taken effect starting from January to June. These rates are also being revised in order to increase the fee for several mental health services. The law also states that incentives will be given to doctors who will use electronic prescriptions. This Act aims to include or qualify an individual program that compensates for the Medicare premiums of people who have low-income beneficiaries (Centers for Medicare and Medicaid services, 2007). One of the reasons why Congress decided to pass the Medicare Improvements for Patients and Providers Act is to improve the quality of health care by seeing to it that access to health care services are given to all citizens. The law also enhances the amount of assets that the applicants may enjoy and still be eligible for the Medicare Savings Program which aims to help beneficiaries of low income to compensate for the costs of the Medicare benefits. This legislation also expanded the coverage for the mental health services and gave authorization to the Secretary of Health and Human Services to cover preventive services. In order to raise funds for the increase of salary for doctors and extend the assistance programs for people with low income, the Medicare Improvements for Patients and Providers Act reduces some of the funds from the Medicare Advantage program; this is a program of private health plans that accept payments from Medicare (Global Legal Information Network, 2008). Medical Nutrition Therapy Medical nutrition therapy (MNT) involves the measurement and evaluation of the nutritional level of the patients suffering from any condition or illness that puts them at risk. It includes the monitoring of a person’s nutritional status and providing him with the proper diet in order to improve his condition such as those caused by diabetes and heart disease. MNT may be classified as a medical necessity for treating, controlling and preventing diseases. This process includes reviewing and analyzing the medical and dietary background of the patient including the laboratory values and the anthropometric measurements (American Dietetic Association, 2009). A healthy eating lifestyle plays a significant role in controlling diabetes and renal ailments. Medicare pays for the medical nutrition therapy in order to lend a hand to individuals who are suffering from diabetes or renal diseases. Services include nutrition and lifestyle check, nutrition counseling and follow-up sessions (Centers for Medicare and Medicaid Services, 2005). The Center for Medicare and Medicaid Services (CMS) laid down procedures for Medicare treatment specifically medical nutrition therapy. Only registered dietitians are qualified to deal with patients. The registered dietitian must have a valid license and a good credential in order to practice the profession. It is also the job of the attending physician to refer them to Medicare in order to be covered under the Medicare Part B. The Medicare plan covers about three hours of personal counseling service during the first year and two hours for every succeeding year depending on the condition. If the diagnosis has been modified, the person with a doctor’s referral may be able to get a few more hours of treatment. Doctor’s prescription and yearly renewal of referral is a requirement for the continued availability of these services every calendar year. The individuals who are qualified with this type of Medicare plan are those who have diabetes and kidney diseases but are not on dialysis or have not experienced kidney transplant. People with an existing Medicare are required to pay twenty percent of the amount for the nutritional diet therapy subject to the deduction of Medicare part B (Medicare, 2008). For purposes of understanding and learning more about medical nutrition therapy, renal disease may be defined as certain medical condition of a person who has been discharged from the hospital within the past six months after a renal transplant. Chronic renal insufficiency involves a decrease in the renal function which is not that serious enough to require a dialysis. Diabetes is defined as an abnormal condition of the glucose metabolism (Medicare coverage of Medical Nutrition Therapy (MNT), n. d. ). A medical nutrition therapy provider may be given directly by the Medicare Advantage plan or recommended by the doctor. These registered nutrition specialist may be found in hospitals, day care and health clinics. If the provider will be given directly by the Medicare, a beneficiary should ask if they are among the participating providers, the amount of charge and whether or not they accept the assignment. This is important because if the provider declines the assignment or is not one of those qualified by Medicare, the counseling services will not be covered (Medical Nutrition Therapy, 2008). Importance of Nutritional Counseling in Medical Nutrition Therapy Nutrition counseling involves a mixture of knowledge in nutrition as well as proper psychological training which will be delivered by a highly-qualified nutrition counselor who has the ability to understand and work in a medical setting. The main priority of these sessions is to focus on the nutrition intake of a person and his feelings while eating. Studies show that a deep approach can provide excellent dietary obedience results. This is important in medical nutrition therapy because it gives a coherent framework thereby preparing the atmosphere for maximum dietary adherence always keeping in mind that the main goal of nutritional counseling should be to achieve full nutritional devotion. Nutritional counseling together with medical nutrition therapy can produce amazing effects in improving the health of a person. In medical nutrition therapy, the patient’s nutritional intake is being monitored in order to monitor, treat and prevent all possible illness which is affected with the food intake of a person (Snetselaar, n. d. , p. 3, 10). A Brief Comparison of the Nutrition Care Process for Nutrition Education and Medical Nutrition Therapy (MNT) Nutrition Education may be defined as the strengthening of the fundamental or vital nutrition-related information while Medical nutrition therapy is a more detailed application of the whole nutrition care process in any medical setting which centers mainly on the examination and management of ailments. As compared to nutrition education, Medical nutrition therapy involves a deeper assessment of the nutrition level of a certain individual. In nutrition education, interested persons often take the initiative to go to healthy nutrition classes or to consult a physician while in Medical nutrition therapy, the primary care provider sends the dietetics professional or registered dietitians (DTR or RD) written referrals for examinations of kidney related diseases or diabetes. In nutrition education, the dietetics professionals inquire about the person’s concern and any nutritional questions and sometimes they often make the person answer a certain questionnaire prior to setting up an appointment. In MNT the Dietetics professional himself gauges the nutrition level using the MNT Evident-based guidelines and the best available client information such as the medical records and then makes his diagnosis after proper analysis. In nutrition education, dietetics professional gives the client information about nutrition and taking care of the heart and body and relays information as to what he needs to most but in MNT; the good thing is that the dietetics professional himself identifies the client’s needs and sets up goals to be achieved by the client. After setting up the goals and motivating the client, the registered dietitian arranges several visits in order to monitor and check if the client is indeed doing some adjustments in his lifestyle in order to solve his nutritional problems and medical condition (The American Dietetic Association, 2006). Training is essential for a registered dietitian in order to attain a cost-efficient medical nutrition therapy program. Registered dietitians are recommended to attend seminars and special classes in order to hone and enhance their skills. Medical nutrition therapy follows a certain guideline in order to guarantee that the patient is getting the best care and treatment possible. The main purpose of evaluation in medical nutrition therapy is to find out and measure the persons’ need for therapy and to set the boundaries and generate ideas as to how to develop an effective plan that should give the best results on the individual. The medical background and history of an individual is necessary in order to administer the proper care to the individual. Prior operations, medication and maintenance should be investigated because it may affect the outcome of the therapy. A prior history of paralysis for instance, may affect the person’s capacity to eat thereby restricting his mobility and increasing the risk of complications which calls for a good nutrition intake in order to be cured. Some medicinal components may react badly and impede with the absorption of nutrients. Several dietary supplements and vitamins may also cause nutritional imbalance (Nutrition and Well-Being A to Z, 2008). Physical assessment for medical nutritional therapy includes information about the individual like the sex, body mass index, weight and height. Physical feature is also necessary because some nutritional deficiencies manifest in appearances such as iron deficiencies which appears in the hair and nails. Weight history is also important because sudden increase or loss of weight indicates a nutritional dilemma (Nutrition and Well-Being A to Z, 2008). Psychosocial assessment pertains to the profile of the person’s financial status, cultural and ethnical background, educational attainment, career or occupation, mental health and access to proper food source in order to consistently achieve good health. These factors help determine a person’s ability to follow through on his therapies. If a person is living in a house plenty of occupants or has a small income, there is a tendency of limited food access. Some exceptional situations provide for a total change in living environment in order experience development in his nutritional health. For example, a person with amputated legs has been diagnosed with diabetes and is living alone may eat only once or twice a day. There is a big possibility that his access to food may be very limited due to the difficulty of his situation. It would be best if he transferred to another facility where he can ask for assistance anytime. Reviewing the dietary history is a necessary assessment. It can be evaluated through the use of a food questionnaire or a food diary. In determining the quantity of sodium and fat in the diet, examination of the food preparation methods is necessary (Nutrition and Well-Being A to Z, 2008). Studies show that there are several public related health benefits of medical nutrition therapy. The American Diabetes Association recommended a new guideline that prioritizes nutrition intervention as an essential part of a change in lifestyle which is extremely necessary in diabetes and cardiovascular disease prevention. It is also beneficial to put attention on the totality of the dietary pattern of a person as compared to individual nutrient approach. Studies also show that there is a twelve percent decrease in the risk of heart disease if the dietary regimen of a person focuses on increasing fruit and vegetable intake and avoid eating sodium rich products. A combination of diet therapy and food consumption of garlic, low cholesterol and low fat diets would greatly lower the risk for the development of a chronic heart disease. Research provides that counseling provided by registered dietitians produce more effective results in decreasing the cholesterol level as compared to the counseling done by physicians (Health Steps, Rx, n. d. ). Medical Nutrition Therapy plays a very significant part in improving the quality of care of persons who have various complications and diseases. Most of the time, people with chronic kidney diseases do not consult a dietitian is because of the deficiency of insurance treatment for medical nutrition therapy. Undergoing this therapy can help improve their health and lifestyle. As a matter of fact, it is encouraged that even people without sickness should have their nutritional assessment just to make sure that they are getting the right amount of nutrition the body needs. When it comes to a person’s health, it pays more to be careful. Most people go through life day by day without realizing that little by little their nutritional intake is going to a dangerous level that might cause or aggravate any present disease that they have. http://www. weber. edu/WSUImages/athletictraining/Medical%20Nutrition%20Therapy%20%5BCompatibility%20Mode%5D. pdf References American Dietetic Association. (2009). Medical Nutrition Therapy. Retrieved April 28, 2009, from http://www. eatright. org/cps/rde/xchg/ada/hs. xsl/advocacy_2162_ENU_HTML. htm Benedict, M. (2008). Medical Nutrition Therapy. Nutrition and Well-Being A to Z. Retrieved April 29, 2009, from http://www. faqs. org/nutrition/Kwa-Men/Medical-Nutrition-Therapy. html Berlin, R. (2009). What are Payroll Taxes?. Law. com. Retrieved April 28, 2009 from http://www. alllaw. com/articles/tax/article5. asp Centers for Medicare and Medicaid Services. (2007). Medicare Improvements for Patients and Providers Act, 2008. Retrieved April 29, 2009, from http://www. cms. hhs. gov/apps/media/press/release. asp? counter=3200 Centers for Medicare and Medicaid Services. (2005). Medical Nutrition Therapy Services. Retrieved April 29, 2009, from http://www. cms. hhs. gov/MedicalNutritionTherapy/03_BeneResources. asp Global Legal Information Network. (2008). Medicare Improvements for Patients and providers Act of 2008. Retrieved April 29, 2009, from http://www. glin. gov/view. action? glinID=63996 Health Steps Rx. ( N. d. ). Evidence Supports Medical Nutrition Therapy for prevention and treatment of chronic diseases. Retrieved April 29, 2009, from http://www. healthstepsrx. com/services/other/files/MNTevidence. pdf (2000). Medicare. The Gale Encyclopedia of Surgery. The Thompson Gale Group Inc. Retrieved April 28, 2009, from http://www. answers. com/topic/medicare Investment Dictionary. (N. d. ). Medicare. Retrieved April 28, 2009, from http://www. investopedia. com/terms/m/medicare. asp Investopedia Staff. (2009). What Does Medicare Cover?. Investopedia, A Forbes Digital Company. Retrieved April 28, 2009, from http://www. investopedia. com/articles/05/030405. asp? partner=answers Medicare Coverage of Medical Nutrition Therapy (MNT). N. d. Retrieved April 29, 2009, from www. rd411. com/diabetes_center/article_download. php? ID=26pro Medicare. (2008). Medical Nutrition Therapy. Retrieved April 29, 2009, from http://www. medicare. gov/Health/nutritiontherapy. asp Medicare. com. (2008). Medical Nutrition Therapy. Retrieved April 29, 2009, from http://www. medicare. com/services-and-procedures/medical-nutrition-therapy. html Medicare premiums and coinsurance rates for 2009. (2008). Medicare. Retrieved April 28, 2009, from http://questions. medicare. gov/cgi-bin/medicare. cfg/php/enduser/std_adp. php? p_faqid=2100 Moon, M. (2002). Medicare. The Gale Encyclopedia of Public Health. New York; MacMillan. Snetselaar, L. (N. d. ) Nutrition Counseling Skills for Medical Nutrition Therapy. Retrieved April 28, 2009 from http://books. google. com. ph/books? id=kXaiWrLYLbACpg=PA3lpg=PA3dq=definition+of+medical+nutrition+therapysource=blots=LlPrjejFPbsig=A5nP8fm343viXPhmWvi402k5QNAhl=tlei=5oL2SZq_F4yIkAWRp6X3Cgsa=Xoi=book_resultct=resultresnum=4#PPR5,M1 The American Dietetic Association. (2006). Comparison of the American Dietetic Association (ADA) Nutrition Care Process for Nutrition Education Services and the ADA Nutrition Care Process for Medical Nutrition Therapy (MNT) Services. Retrieved April 29, 2009, from http://www. eatright. org/ada/files/chart_of_mnt_vs__nut_ed_revised_short_version_8_06. pdf

Sunday, November 24, 2019

Fi515 Week 1 Quiz Essay Example

Fi515 Week 1 Quiz Essay Example Fi515 Week 1 Quiz Essay Fi515 Week 1 Quiz Essay Grade Details 1. Question :Money markets are markets for ______. Student Answer: foreign stocks consumer automobile loans U. S. stocks short-term debt securities long-term bonds Points Received:6 of 6 Comments: 2. Question :Which of the following could explain why a business might choose to organize as a corporation rather than as a sole proprietorship or a partnership? Student Answer: A. Corporations generally face fewer regulations. B. Corporations generally face lower taxes. C. Corporations generally find it easier to raise capital. D. Corporations enjoy unlimited liability. E. Statements C and D are correct. Instructor Explanation:The advantages of incorporation include unlimited life, easy transferability of ownership interest, limited liability, and ease of raising money in the capital markets. Regulations and double taxation are disadvantages of corporations. Points Received:0 of 6 Comments: 3. Question :Which of the following statements is true? Student Answer: One of the benefits of incorporating your business is that you become entitiled to receive unlimited liability. Sole proprietorships are subject to more regulations than corporations. Sole proprietorships do not have to pay corporate tax. All of the above answers are correct. None of the above answers are correct. Instructor Explanation:Sole proprietorships pay personal income tax, not corporate tax. The other statements are false. Corporations are subject to limited liability, but are subject to more regulations than the other forms of business organizations. Points Received:0 of 6 Comments: 4. Question :While other things are held constant, which of the following actions would increase the amount of cash on a companys balance sheet? Student Answer: The company repurchases common stock. The company pays a dividend. The company issues new common stock. : The company purchases a new piece of equipment. The company gives customers more time to pay their bills. Points Received:6 of 6 Comments: 5. Question :Kramer Corporation recently announced that its net income was lower than last year. However, analysts estimate that the companys net cash flow increased. What factors could explain this discrepancy? Student Answer: A. The companys depreciation expense increased. B. The companys interest expense declined. C. The company had an increase in its noncash revenues. D. Answers A and B are correct. E. Answers B and C are correct. Points Received:0 of 6 Comments: . Question :Which of the following statements is most correct? Student Answer:A. Actions that increase net income will always increase net cash flow. B. One way to increase EVA is to maintain the same operating income with less capital. C. One drawback of EVA as a performance measure is that it mistakenly assumes that equity capital is free. D. Answers A and B are correct. E. Answers A and C are correct. Instructor Explanation:EVA = EBIT(1-T) (after-tax cost of capital) (total capital). Therefore, if less capital is used with the same operating income, EVA will be increased. Points Received:0 of 6

Thursday, November 21, 2019

Using Compensation as a Change Agent Essay Example | Topics and Well Written Essays - 1500 words

Using Compensation as a Change Agent - Essay Example The various forces of change include the changes in the competitive scenario, the emergence of the substitute products, the competitive market pricing of the products, the evolving changes in technology and the human resources of the organization that implements those changes. In order to respond to these forces of change and attain sustainability of the business, compensation could be identified as the change agent that influences the activities of recruiting, production levels, employee morale and the satisfaction level of the workforce (Gomez-Mejia,  Berrone and  Franco-Santos, 2010). Use of ccompensation as a change agent The compensation is the payment done by the business houses to their employees in exchange of the services provided by them in running the operation of the company. Compensation is an important aspect in the field of human resource management. Recruitment, productivity, moral, and employee and employer satisfaction are important terms in human resource manag ement process. The human resource managers or the professionals use compensation as change agent in order to help the organization. The level of compensation is fixed by the organization depending on various factors such as the revenue earned, cost incurred by the company, total number of workers and the efficiency of the employee. The compensation offered to the employees could be one of the most important factors that determine the level of efficiency of work. The compensation offered to the employees takes into account the volume of output required from the employee and the versatility of the employee to manage different areas of operation. Thus compensation drives the required actions necessary for achieving the objectives and goals of the organization. The level of compensation creates a brand image for the company among the several stakeholders including the employees, customers, etc. As an agent to drive the required changes in the company and establish its position in the in dustry, compensation could be one of the most effective factors. How organizations can utilize compensation to help with and affects recruiting employees, retaining employees, boosting productivity, boosting morale, boosting satisfaction Rrecruiting employees Compensation as an agent of change significantly impacts the recruiting activity of the organization. The compensation is mentioned upright on the job advertisement which is taken into consideration by the candidates before applying for the job. Although the volume of applications does not decide the quality of the candidates, a higher level of compensation, however, allows the company to select a candidate with superior skills and competencies as per the requirement of the company. Thus, the barriers to recruiting the candidates could be removed by offering a higher level of compensation (Tropman, 2002). The process of recruiting is aimed at selecting the right candidate required for driving the activities for implementing the changes. The limitations of the competency level of the candidate to be selected could be removed with the help of offering a suitable compensation. The compensation level, therefore acts as the agent that could drive the forces of change. Retaining employees Employee retention is one of the important factors of all organization. Responsibility of higher employee retention rate goes to the mainly the human resource department. In the current competitive business environment, getting skilled employees has very much difficult similar to as getting potential customers. Therefore, the organizations have started focusing on employee retention along the customer retention. According to Maslow’

Wednesday, November 20, 2019

International accountancy standards Essay Example | Topics and Well Written Essays - 3000 words

International accountancy standards - Essay Example Policies and frameworks have been developed in efforts to accommodate the entire human race into a more domesticated environment even while in a separate geographical orientation. Such ways through which the world has become integrated is through economic unions and integrations, through these, the world trade has been compressed onto a more unified unit in matters of trade, commerce, politics and social cultural divide among many others. Moreover, the emerging trends in financial operations are pointing out towards the same direction of globalization. More efforts by individual persons or nations are exerted towards harnessing global trade and relations in one global perspective. Though variations are persistent within the structures of governments and individual companies, there have persistently risen the needs to unify the systems through which the global players operate. International accounting standards stand to provide avenues through which trading organizations and the natio ns would converge through application of more unifying methods. This paper therefore is intended to analyze the arguments by many proponents of a more unified world through the use of common language and a standard financial reporting system. These are the main hindrances that have in the past been seen to water down the efforts of global advocacy for a unified globe. Language barrier in financial matters and accounting field has all through stood a block to these efforts. Accounting platforms vary by the common measuring unit and thus the efforts to interpret financial records have always been troublesome by the fact that different organizations or states use varying currencies. However, this has not been so hard for the economic blocks such as the European Union who uses a common currency, the euro. People are divided along language inclinations and people are found to identify themselves through cultural lines, language affiliation and the geographical identity. However, in the a dvent of the current global advancement in technology, these barriers are easily getting eroded and more unification result from the common use of technology. Nevertheless, countries and regions stand distinct on, matters of financial reporting as well as financial language. Technology has done relatively little to address unification of languages. This is the reason for the proponents of a common language in financial reporting to advance the proposition. Common international financial reporting standards are meant to drive the world to uniform global standards of accounting (Centre for Audit Quality, 2009, 1-7). IASB (International Accounting and Standard Board) is the overall body that is mandated to oversee the accounting policies and implementations thereof. Constituted in 2001, the body designs policy frameworks that run the accounting field as pertains to financial reporting in the world. According to the report by Centre for Audit Quality (2009), IRFS has been adopted and ac cepted in many countries since 2001. This is seen to be a positive step towards realization of a more unified system of accounting in the world. However, close analysis requires thorough scrutiny on feasibility of the adoption of this common standard of accounting among organization in different countries. Nations ascribed to the standards operate the different sectors of their economies by the international standards of ac

Sunday, November 17, 2019

Toll Like Receptor Essay Example | Topics and Well Written Essays - 2500 words

Toll Like Receptor - Essay Example In 1989, Charles Jeneway published it classical paper discussing inate immunity and establishes the fact that recognition of pathogen is done by germline-encoded receptors and not the recombinant antigen receptors (Janeway, 1989) He establishes the role of co stimulatory molecules or signals responsible for T cell activation. After extensive research of almost 20 years we have identified that co- stimulatory signal named as Toll receptor and its pathway. Surprisingly people working with different model system recognize that Toll receptor was not only responsible for human innate immunity but also found in wide range of living systems starting from earthworm to plants. Initially Toll receptor was recognized for its role in innate immunity but later on many unique role of toll was appeared in different model system like In drosophila where Toll have key roles in development. Investigation of Toll receptors and pathway related or activated by this receptor open ups new era of innate imm unity and give us insight in to evolutionary conservation. Toll like receptors (TLR) are PRRs (pattern recognition receptor) having unique and essential role in innate immunity. It comprises of family of type I transmembrane receptors characterized by an extracellular leucine rich repeat domain and intracellular Toll/IL-1 receptor (TIR) domain. LRR founds in diverse set of proteins having role in ligand recognition and signal transduction (Ruslan Medzhitov, 2001). The signature sequence of LRR is L(X2) LXL(X2) NXL(X2) L(X7) L(X2). Where X2 is any amino acids. The TIR domain of Toll receptor is conserved protein-protein interaction module found in different transmembrane and cytoplasmic proteins in animals and plants. Interestingly, most of these TIR associated proteins in animals and plants have a role in host defense.Figure:1 Schematic of Toll likes receptor (TLR) (www.icampus.ucl.ac.be) TLR in mammalian Immunity: In mammalian species there are at least 10 TLR, and having distinct role in innate immunity. There are almost dozens of ligand for TLR were identified and many more yet to be established. TOL ligand are quite diverse in nature but having some common characteristics like most of TLR ligands are conserved microbial products (PAMPs), TLR recognize different structurally unrelated ligand and some TLR requires accessory proteins to recognize its ligand . Fig 2 shows different ligand molecules recognized by mammalian TLRs. (Ruslan Medzhitov Nature Reviews Immunology 1, 135-145 November 2001) Figure: 2 Ligand specification of TLR TLR Pathways: Activation of signal transduction pathway by TLR leads to expression of several genes have key role in host defense. For example TLR activated signaling pathway activates expression of cytokines, chemokines, MHC and various co stimulatory molecules (Ruslan Medzhitov, 2001). Initially it was proposed that all TLR have similar signaling cascade but growing evidences indicates that even though there are conserved signaling molecules in TLR pathway, there are differences among different types of TLR mediated

Friday, November 15, 2019

Synthesis Of The Taming Of The Shrew English Literature Essay

Synthesis Of The Taming Of The Shrew English Literature Essay The Taming of the Shrew is one of the most renowned plays written by William Shakespeare. The writer raises a number of important themes in the course of the play, which he uncovers and depicts in details, in their full complexity. In such a way, the writer attempted to mirror the real life and to show the audience that human relations are extremely complex and often people cannot always decide what can happen to them in their life. In this regard, the theme of love is particularly noteworthy because The Taming of the Shrew shows the great strength, the power of love over human beings. As the matter of fact, William Shakespeare proves that people cannot resist to love and to prove this point he develops the severe struggle between the love and strength of human mind in the hidden love struggle between Kate and Petruchio in his The Taming of the Shrew. In such a way, William Shakespeare attempts to show that, even though people can resist loving, they still cannot win the struggle aga inst love because strong feelings, such as love, always win and overwhelm people. From the beginning of the play, it seems to be obvious that the main character will never give in and she is determined to avoid loving and marrying: I ll not budge an inch. Taming of the Shrew Quote (Induction, Scene I) Nevertheless, such a position of the main character is challenged by the love of other characters, including Petruchio, who cannot resist his strong feelings and he cannot help from loving Kate. His passion grows stronger in the course of the play and he is ready to do anything to reach his goal and to gain the positive response from his beloved. On the other hand, William Shakespeare shows that Petruchio has to pass a long way to reach his love and to win the heart and soul of his beloved. Nevertheless, in his love to Kate, Petruchio is ready to sacrifice his own life for the sake of his beloved: Theres small choice in rotten apples.  The Taming of the Shrew  Quote  Act i. Scene 1.   In fact, he has no choice but go until the end to win the positive response from Kate, whom he adores. At the same time, this way is the way of struggle, where: Nothing comes amiss; so money comes withal.  The Taming of the Shrew  Quote  Act i. Scene 2.   In such a way, The Taming of the Shrew is the play, where love is closely intertwined with the struggle. To put it more precisely, the love is the struggle itself. At this point, it is worth mentioning the fact that William Shakespeare depicts both the internal struggle within the main characters who love and who cannot help from loving and the external struggle between the main characters, whose feelings change from indifference and even hatred to love and admiration. At the same time, while depicting this love struggle, William Shakespeare is quite ironic: Tush! tush! fear boys with bugs.  The Taming of the Shrew  Quote  Act i. Scene 2.   In such a way, the writer shows that there are trifles which may wreak havoc in the main characters and they can make them feel fear and panic. However, their love defeats any manifestation of fear, any obstacle that arises on the way of the main characters to their love and personal happiness. At the same time, William Shakespeare shows that the way to love and to win in the struggle for love is long and difficult: Who wooed in haste, and means to wed at leisure. The Taming of the Shrew  Quote  Act iii. Scene 2.   Thus, the writer shows that the main character should not be in a hurry to win their love. In stark contrast, they should have patience to wait and keep on struggling until they win their love. At this point, it is worth mentioning the fact that the struggle of the main characters lasts practically till the end of the play: And thereby hangs a tale.  The Taming of the Shrew  Quote  Act iv. Scene 1. Even at the end of the story, the author attempts to hint that the main characters may have troubles in their love. Therefore, William Shakespeare apparently attempts to convey the idea that love is the permanent struggle that never ends. Even when the main characters win their love, they still have to carry on their struggle: Thus the whirligig of time brings in his revenges. (Act V, Scene I). In such a way, The Taming of the Shrew reveals the full extent to which love is closely intertwined with the struggle. On the other hand, it is quite natural that William Shakespeare depicts love as a sort of turbulent struggle between the main characters as well as the internal struggle within the main characters. William Shakespeare is, to a significant extent, admired with this struggle and makes love the main stimulus that makes people change their life and carry on their struggle in spite of all the obstacles they encounter in the course of the play. In fact, the love and struggle are inseparable and they are as natural as rain: For the rain it raineth every day. (Act V, Scene I). Hence, William Shakespeare proves that his main characters do love each other but they had to pass a long way to understand that they did love each other and nothing can stop them in their strong feeling. Thus, taking into account all above mentioned, it is important to place emphasis on the fact that The Taming of the Shrew by William Shakespeare is a remarkable play that reveals the controversy and strength of the love. What is meant here is the fact that William Shakespeare shows the great power of love over people but the main characters of the play have to struggle over and over again to win the love and to win the heart of their beloved. At the same time, their struggle makes them closer to each other and increases the value and significance of their love. Eventually, they understand what love actually is and that they cannot live without loving each other.

Tuesday, November 12, 2019

Themes Of Frankenstein Essay -- essays research papers fc

Themes of Frankenstein   Ã‚  Ã‚  Ã‚  Ã‚  There are many different themes expressed in Mary Shelly's Frankenstein. They vary with each reader but basically never change. These themes deal with the education that each character posses, the relationships formed or not formed in the novel, and the responsibility for ones own actions. This novel even with the age still has ideas that can be reasoned with even today.   Ã‚  Ã‚  Ã‚  Ã‚  Each character has their own educational background, which in turn has a large effect to the way they react and deal with the issues that face them. One example of this is Victor Frankenstein; he took his education into his own hands. When he went to the University of Inglostaldt he intoxicated himself with the sciences so deeply that he never imagined the morality of what he was doing. He stayed so involved and focused on his experiments that he did not take into mind what could happen because of the size of the creature. Victor said: Although I possessed the capacity of bestowing animation, yet to prepare a frame for the reception of it, with all its intricacies of fibres, muscles and veins, still remained a work of inconceivable difficulty… As the minuteness of the parts formed a great hindrance to my speed, I resolved, contrary to my first intention, to make the being of a gigantic stature; that is to say about eight feet in height, and proportionately large. (52) But when he finished the science that brought him there has also scared him away. On page 56 Victor tells about the creation and what it meant to him and what happened when life filled the body: I had worked hard for nearly two years, for the sole purpose of infusing life into an inanimate body. For this I had deprived myself of rest and health. I had desired it with an ardour that far exceeded moderation; but now that I had finished, the beauty of the dream vanished and breathless horror and disgust filled my heart. (56) Victor's education has leaded him to be able to create a monster but not let him fully think out the havoc that might be unleashed. His education only let him create a monster but never taught him how to care for it; this ends up resulting in the loss of innocent lives.   Ã‚  Ã‚  Ã‚  Ã‚  This theme is also present when looking at the creation's education. He received most of his education hands on, by hi... ...inking how his discoveries can help mankind but not how the monster could be a burden to society. When the creature talks to Victor, he starts to see the responsibility that he owes the creature. Victor agrees to start a companion for the creature but finally thinks about what could happen with the two creations together. He tears up the second creation. This shows that he is taking some of the responsibility to the society: …For the first time, the wickedness of my promise burst upon me; I shuddered to think that the future ages might curse me as their pest, whose selfishness had not hesitated to bury its own peace at the price, perhaps, of the existence of the whole human race. (159) Victor realizes he is truly responsible towards society and by tearing up the second creation upholds that responsibility.   Ã‚  Ã‚  Ã‚  Ã‚  The novel points out to the reader that education, relationships, and responsibility are important traits to posses, even to the people in the 1800's to present day. Frankenstein is a classic novel that will live on for centuries to come as well as the message deep inside. Bibliography Shelly, Mary. Frankenstein. New York: Penguin, 1983.

Sunday, November 10, 2019

The Cosby Show American the Different Sides

The Cosby Show changed the stereotypical roles that were usually handed to black films and movies. Before the Cosby Show there were shows like Sandford & Son and Good Times that portrayed black in poverty. The Cosby Show however focused on issues that pertained to everyone with a focus on black people. They addressed issues such as pregnancy, educatiion, marriage, and even touched on music. The days of poor black in television and movies are gone. Wtaching an episode of the Cosby Show is an inspiration to everyone who sees it. Being able to watch where there is a black family not struggling to pay the rent is rejuvenatihng t6o me. We have a husband who is a doctor and a wife that is an attorney that shows examples of what living in America is like from a educational point of view versus just what a sterotypical black family life would be. The Cosby Show focuses on what it is like to be pregnant and go through labor and delivery pains in dealing with real life situations. The show also focuses on a happy married life and the problems that can arise within a family. I never knew how smooth jazz could be until I had seen an episode of the Cosby Show. Going to college is a dream that most people try to achieve. Until I had watched the Cobsy Show I was never really informed on what it would be like to go to college. I never knew there were prominent black colleges and universities. I think that being able to have a good television show that shows real life examples of life is what helps make this a graet society to live in, the Cosby Show is that show. Once in a while the show highlighted musical guest usually jazz and blues artists. Three was an episode where BB King guest starred and showed America how he helped his guitar â€Å"Lucile†. The Cosby Show is an example of if you put your mind to it you can do anything, and today America knows that.

Friday, November 8, 2019

Capital Punishment misc5 essays

Capital Punishment misc5 essays What is capital punishment? Capital punishment is the maximum penalty of a conviction. More than 4, 400 people have been executed since 1930. There is no way of knowing how many people have been executed in U.S. history because they used to be local affairs with nobody to record them. On the edge of the 21st century, Capital punishment is still one of the two most debated issues in the U.S., the other is abortion. This paper will attempt to show the effects of capital punishment and how it is used. Capital punishment has been a very attention grabbing incident over the years. For example, in 1936, about 20,000 people gathered in Owensboro, Kentucky, on the morning of August 14 to see the hanging of a 22 year old black man, Rainey Bethea. Many people have also died wrongfully. Sacco and Vangetti were two Italian immigrants that were accused of payroll robbery. Although they had alibis of there whereabouts, they were still convicted of the crime and sentenced to death by the electric chair. Nearly every culture throughout history has practiced capital punishment. Quartering was a popular method in Europe. Quartering is being torn apart by horses. In India, executions were sometimes carried out by having an elephant crush the condemneds head. In modern times, societies have sought to make executions more humane. Such was the goal of the guillotine, which severed the condemneds head with a heavy blade, and the electric chair which kills with a massive dose of electrical current. The Constitution of the United States guarantees to every citizen certain fundamental rights. The First Amendment, for example guarantees freedom of religion, speech, press, assembly, and petition. The Second Amendment promises that the right of the people to keep and bear arms shall not be infringed. The amendment most relevant to the issue of the death penalty is the Eighth Amendment. It reads...

Wednesday, November 6, 2019

buy custom Types of Rapists essay

buy custom Types of Rapists essay According to Snow (2006), rapists refer to those people who force sex upon others. Rape incidences are among the most common sex crimes across the world, and many countries are implementing strategies toward addressing the issue. It is extremely crucial to understand different types of rapists before designing and implementing various strategies. This discussion will include various types of rapists, including power-reassurance rapists, power-assertive rapists, anger retaliation rapists, and sadist rapists. Power-reassurance rapists lack the interpersonal skills and self-confidence to develop intimate relationships with women (Snow, 2006). Therefore, a power-assertive rapist looks for a possible way, such as breaking into womens bedrooms, to have sex. They are the least violent and constitute about 21 percent of rapists. A power-assertive rapist usually uses a weapon in order to ensure that the victim cooperates well (Snow, 2006). This type constitutes about 44 percent of rapists and is the most common. Anger retaliation rapists constitute a unique form of rapists because the perpetrator is out to punish his victims (Snow, 2006). The victim will injure his victims to the extent where they require hospitalization. Anger-retaliation rapists are extremely dangerous, and they constitute about 40 percent of rapists. Another form of rapists who usually injure their victims is the sadist rapists. A sadist rapist intentionally maltreats women for his own intense gratification (Snow, 2006). They may murder the victims while trying to silence them, and they constitute about 5 percent of rapists. For the four types of rapists, the offender is a male and the victim is a female. People socially perceive rapists as those individuals who lack the friendly techniques of seducing women (Snow, 2006). The criminal justice system finds it had to detect and capture most rapists because victims fail to report their perpetrators upon threats. Of all rapists, the sadist rapists are the most dangerous because they usually murder their victims in the process of silencing them (Snow, 2006). Buy custom Types of Rapists essay

Sunday, November 3, 2019

Statistics Coursework Example | Topics and Well Written Essays - 750 words - 2

Statistics - Coursework Example The mean, median and interquartile range for the HPI are 42.238, 41.980 and 12.849 (Q1 = 35.841, Q3 = 48.690 respectively. Both the mean and median values for the HPI are very close to each other and the median value of 41.980 is approximately in the middle of first and third quartiles. This indicates that the distribution of HPI is symmetric (normal), which is also indicated by the histogram of the HPI. The mean, median and interquartile range for the HDI are 0.663, 0.698 and 0.266 (Q1 = 0.522, Q3 = 0.788 respectively. The mean value of HDI is less than the median value and the median value is near to the third quartile as compared to the first quartile. This indicates that the distribution of HDI is left (negatively) skewed, which is also indicated by the histogram of the HPI. Figure 3 shows a scatter diagram depicting the relationship between the two indexes. A positive linear relationship between the two indexes is apparent from the scatter diagram. This means that as the HPI of a country increases its HDI also increases and vice-versa. The value of the product moment correlation coefficient between the HDI and HPI is 0.3109 indicating weak positive linear relationship between the HDI and HPI. This agrees with the statement that I said in earlier in part iii. Figure 4 shows a scatter diagram depicting the relationship between the Ecological Footprint and GDP per capita. A very strong positive linear relationship between the two variables is apparent from the scatter diagram. Since the value of the slope coefficient 0.00012 is different from the zero, this means that there is a relationship between the Ecological Footprint and GDP per capita and the Ecological Footprint can be predicted using the GDP per capita. The slope coefficient value of 0.00012 indicates that each additional $1000 increase in GDP per capita increases the Ecological footprint by about 0.12 global hectares per capita

Friday, November 1, 2019

British Imperialism in Africa Research Paper Example | Topics and Well Written Essays - 1000 words

British Imperialism in Africa - Research Paper Example Despite control over few regions of Africa, British imperialism had long lasting effects that contribute to bring change in various sectors of the African regions including social, economical, cultural, and political. In this paper, we shall discuss the role of British imperialism in Africa from 1870 to 1900 and its socio-cultural impact on African colonies. British Imperialism in Africa Historical records witness British Imperialism in Africa from 1870 to 1900 which resulted in division of Africa into seven major regions of Europe. It is found that many western powers intended to establish their rule in African regions; similarly, between 1870 and 1990, Great Britain showed efforts to consolidate its foothold on the African coast in order to expand their rule over the continent of Africa1. The British rule mainly focused on regions which open gate for profitable trade and marketing and contributed to further strengthen their economy. It is noteworthy that during 1869 to 1870 the Bri tish rule was focusing on profitable trade and market, but it stepped forward towards Africa which is not a financially strong region. Additionally, Africa had various conflicting issues within its state boundaries, but still the British Empire attempted to invade its major parts2. ... wed the British to take control over their West coast for palm oil because the native politicians were aware of the fact that they cannot avail their own natural resource without the British support4. Another reason behind expansion of England and interest of Britain in the African lands was its biggest money generator, India. In 1875, British intended to make their route towards India in order to do so it bought shares in Suez Canal of Egypt and after the battles of Tel el Kabir and the Nile, British gained entire control over Egypt, a major power of Africa5. Further in 1877, again British had fear of losing India thus they made a way by invading South Africa because Cape Town was an important route towards India6. In South Africa there were two threatening groups for the British Empire Bores and Zulus. In 1879, British power was defeated by Bores and after two decades they went for War with Zulus in 1899 because they badly wanted to save their route to India7. It has also been noti ced that gaining profit through trade was the major aim of the British Imperialism in Africa and addition of colonies can only bring more profit to them. Furthermore, British considered that African colonies would help them gain allies and aid them in winning economic war they had with Germany8. Moreover, in 1898 a war started between France and Britain over small colonies near Niger River and consequently Britain captured Khartoum. Until 1900, the British Imperialism got over many colonies of Africa and by the end of Imperialism Africa was divided into seven European regions. The division and strong influence of the British Imperialism in Africa had affected social and cultural aspects of the European communities9. Social and Cultural Impact on Africa British Imperialism left destructive